On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View

Cristina Abad, Elisabetta Barone, Benita Gullkvist, Niclas Hellman, Ana Marques, Jan Marton, Stephani Mason, Ricardo Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli, Anna Vysotskaya

Forskningsoutput: TidskriftsbidragArtikelVetenskapligPeer review

2 Citeringar (Scopus)

Sammanfattning

This paper summarises the contents of a comment letter produced by a working group of 12 academics in response to the International Accounting Standards Board (IASB) Discussion Paper on principles of disclosure. The comment letter was submitted by the Financial Reporting Standards Committee (FRSC) of the European Accounting Association (EAA). The work includes reviews of relevant academic literature of areas related to the various questions posed by the IASB in the Discussion Paper, including the ‘disclosure problem’ and the objective of the project, the suggested principles of effective communication, the roles of the primary financial statements and notes, the location of information and the use of performance measures. The paper also discusses the disclosure of accounting policies, the objectives of centralised disclosure, and the New Zealand Accounting Standards Board staff’s approach to disclosure.

OriginalspråkEngelska
Referentgranskad vetenskaplig tidskriftAccounting in Europe
Sidor (från-till)1-32
Antal sidor32
ISSN1744-9480
DOI
StatusPublicerad - 29.09.2019
MoE-publikationstypA1 Originalartikel i en vetenskaplig tidskrift

Nyckelord

  • 511 Nationalekonomi

Styrkeområden och områden med hög potential (AoS och AoHP)

  • AoS: Finansiering, redovisning och företagsstyrning

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